2025-603 State High-Risk Program

Audit Recommendations Disclosure

When an audit is completed and a report is issued, auditees must provide the State Auditor with information regarding their progress in implementing recommendations from our reports at three intervals from the release of the report: 60 days, six months, and one year. Additionally, Senate Bill 1452 (Chapter 452, Statutes of 2006), requires auditees who have not implemented recommendations after one year, to report to us and to the Legislature why they have not implemented them or to state when they intend to implement them. Below is a listing of each recommendation the State Auditor made in the report referenced and a link to the most recent response from the auditee addressing their progress in implementing the recommendation and the State Auditor’s assessment of auditee’s response based on our review of the supporting documentation.

Recommendation to the CA Office of Emergency Services

Recommendation

Current State Auditor Assessment Status

Recommendation 2 To ensure that all owners of dams submit and resubmit required EAPs, Cal OES should immediately report to Water Resources those dam owners who are delinquent in submitting or resubmitting their EAPs so that Water Resources can take the appropriate enforcement action against those owners. Further, it should establish a process to report such information to Water Resources on a quarterly basis, including reporting dam owners that do not meet new deadlines that the Legislature establishes.

Pending

Recommendations to the CA Dept. of Water Resources

Recommendation	Current State Auditor Assessment Status
Recommendation 3 To ensure that it exercises its full enforcement authority over the safety of dams, Water Resources should develop processes by January 2027 to do the following: – Issue a Notice of Violation to dam owners that have not met Water Resources’ orders to address their dams’ deficiencies within a reasonable period, including when dam owners miss key repair project milestones because of their lack of resources. – Issue an Administrative Complaint to each dam owner that does not take corrective action according to the Notice of Violation. – Ensure that it has allocated sufficient funding to cover the costs associated with these enforcement actions.	Pending
Recommendation 4 To ensure that it has sufficient financial resources to support its enforcement of dam safety, Water Resources should immediately seek approval from the Department of Finance to charge dam owners fees sufficient to support that work.	Pending
Recommendation 5 To ensure that all owners of dams submit required EAPs, when Cal OES notifies Water Resources of delinquent owners—including those dam owners that do not meet new deadlines that the Legislature establishes—Water Resources should immediately take appropriate enforcement action against those owners for failing to submit or resubmit required EAPs in a timely manner.	Pending
Recommendation 6 To alleviate delays and increased project costs related to both dams and levees, by March 2027, Water Resources should identify all impediments, including environmental permitting, that could cause delays or excessive costs in completing dam and levee repair work or in decommissioning a dam and develop a plan by August 2027 to work with appropriate parties, including the Legislature, to minimize those impacts.	Pending
Recommendation 7 To ensure that levees are maintained properly and to comply with state law, Water Resources should immediately initiate the process to form a maintenance area when it determines an LMA does not meet its federal requirements.	Pending
Recommendation 8 To improve its ability to address high-risk sites on levees, by January 2027 Water Resources should annually identify the sites that require repair in the next year and seek the funding needed to allow it to address all the critical and serious sites that it identifies on project levees.	Pending

Recommendations to the Legislature

Recommendation	Current State Auditor Assessment Status
Recommendation 9 To ensure that dam owners are prepared to address needed repairs for their dams, the Legislature should amend state law to require that dam owners with high and extremely high hazard classifications create ongoing maintenance and repair plans for their dams and submit them to Water Resources for review and approval as part of their annual inspections. The Legislature should require that dam owners update these plans every five years and include the following details: – All the necessary maintenance and repairs that an owner should reasonably expect to conduct during the next 10 years. – A reasonable estimate of the amount of funding necessary to perform the expected maintenance and repair for the next 10 years. – Identification of an appropriate emergency fund amount to hold for maintenance and repairs, including for emergencies. – A determination of what circumstances could require the dam to be decommissioned and a plan to do so.	Pending
Recommendation 10 To ensure that dam owners develop or make necessary revisions to their EAPs promptly for Cal OES’s review and approval, the Legislature should do the following: – Amend state law to include deadlines for dam owners to submit EAPs to Cal OES if Water Resources classifies their dams as a significant or greater hazard after June 30, 2017. – Require Cal OES to establish regulations that establish reasonable timelines for when dam owners must resubmit their EAPs.	Pending
Recommendation 11 To ensure that all owners of high and extremely high hazard dams develop sufficient ongoing maintenance and repair plans, the Legislature should do the following: – Require Water Resources to review and approve the plans that owners of high and extremely high hazard dams prepare and submit to it within 60 days of the submission. – Require Water Resources to verify during its annual inspections that owners of dams have set aside the necessary financial reserves in accordance with their plans. – Provide Water Resources with the authority to use its existing enforcement means to take actions against dam owners that do not develop sufficient plans for maintenance and repairs of their dams on time or that do not maintain adequate emergency funds.	Pending
Recommendation 12 To ensure that the safety of the public is addressed before a dam’s condition results in an emergency, the Legislature should amend state law to allow Water Resources to order the condemnation and decommissioning of a dam when Water Resources’ other means of enforcement are unsuccessful.	Pending

Recommendation to Central Valley Flood Protection Board

Recommendation 1

To improve its ability to address unpermitted encroachments on levees, by January 2027 the Board should seek the statutory changes that are required to streamline its encroachment enforcement process and should annually request the amount of funding necessary to complete its work.

Recommendation to the CA Office of Emergency Services

Recommendation 2

To ensure that all owners of dams submit and resubmit required EAPs, Cal OES should immediately report to Water Resources those dam owners who are delinquent in submitting or resubmitting their EAPs so that Water Resources can take the appropriate enforcement action against those owners. Further, it should establish a process to report such information to Water Resources on a quarterly basis, including reporting dam owners that do not meet new deadlines that the Legislature establishes.

Recommendations to the CA Dept. of Water Resources

Recommendation 3

To ensure that it exercises its full enforcement authority over the safety of dams, Water Resources should develop processes by January 2027 to do the following:

• Issue a Notice of Violation to dam owners that have not met Water Resources’ orders to address their dams’ deficiencies within a reasonable period, including when dam owners miss key repair project milestones because of their lack of resources.
• Issue an Administrative Complaint to each dam owner that does not take corrective action according to the Notice of Violation.
• Ensure that it has allocated sufficient funding to cover the costs associated with these enforcement actions.

Recommendation 4

To ensure that it has sufficient financial resources to support its enforcement of dam safety, Water Resources should immediately seek approval from the Department of Finance to charge dam owners fees sufficient to support that work.

Recommendation 5

To ensure that all owners of dams submit required EAPs, when Cal OES notifies Water Resources of delinquent owners—including those dam owners that do not meet new deadlines that the Legislature establishes—Water Resources should immediately take appropriate enforcement action against those owners for failing to submit or resubmit required EAPs in a timely manner.

Recommendation 6

To alleviate delays and increased project costs related to both dams and levees, by March 2027, Water Resources should identify all impediments, including environmental permitting, that could cause delays or excessive costs in completing dam and levee repair work or in decommissioning a dam and develop a plan by August 2027 to work with appropriate parties, including the Legislature, to minimize those impacts.

Recommendation 7

To ensure that levees are maintained properly and to comply with state law, Water Resources should immediately initiate the process to form a maintenance area when it determines an LMA does not meet its federal requirements.

Recommendation 8

To improve its ability to address high-risk sites on levees, by January 2027 Water Resources should annually identify the sites that require repair in the next year and seek the funding needed to allow it to address all the critical and serious sites that it identifies on project levees.

Recommendations to the Legislature

Recommendation 9

To ensure that dam owners are prepared to address needed repairs for their dams, the Legislature should amend state law to require that dam owners with high and extremely high hazard classifications create ongoing maintenance and repair plans for their dams and submit them to Water Resources for review and approval as part of their annual inspections. The Legislature should require that dam owners update these plans every five years and include the following details:

• All the necessary maintenance and repairs that an owner should reasonably expect to conduct during the next 10 years.
• A reasonable estimate of the amount of funding necessary to perform the expected maintenance and repair for the next 10 years.
• Identification of an appropriate emergency fund amount to hold for maintenance and repairs, including for emergencies.
• A determination of what circumstances could require the dam to be decommissioned and a plan to do so.

Recommendation 10

To ensure that dam owners develop or make necessary revisions to their EAPs promptly for Cal OES’s review and approval, the Legislature should do the following:

• Amend state law to include deadlines for dam owners to submit EAPs to Cal OES if Water Resources classifies their dams as a significant or greater hazard after June 30, 2017.
• Require Cal OES to establish regulations that establish reasonable timelines for when dam owners must resubmit their EAPs.

Recommendation 11

To ensure that all owners of high and extremely high hazard dams develop sufficient ongoing maintenance and repair plans, the Legislature should do the following:

• Require Water Resources to review and approve the plans that owners of high and extremely high hazard dams prepare and submit to it within 60 days of the submission.
• Require Water Resources to verify during its annual inspections that owners of dams have set aside the necessary financial reserves in accordance with their plans.
• Provide Water Resources with the authority to use its existing enforcement means to take actions against dam owners that do not develop sufficient plans for maintenance and repairs of their dams on time or that do not maintain adequate emergency funds.

Recommendation 12

To ensure that the safety of the public is addressed before a dam’s condition results in an emergency, the Legislature should amend state law to allow Water Resources to order the condemnation and decommissioning of a dam when Water Resources’ other means of enforcement are unsuccessful.